The service mission of the Finance Department is “ To provide quality municipal financial services to our customers through teamwork and trust - managing and optimizing the City’s financial affairs, and providing fiscal responsibility and accountability focused on the highest degree of customer service, honesty, and integrity.” This mission generates the standards under which the Finance Department functions. Those standards are defined and delivered using the three basic systems every department shares: its people, its physical assets, and its processes.

The Finance Department provides a wide range of comprehensive finance support services to the Mayor, the Fresno City Council, and all City departments. These services include accounting, financial administration and reporting, budgeting, internal audits, treasury/cash management, investments, payroll, billing and accounts receivable, accounts payable, purchasing, reproduction and graphics, and business licenses and cashiering. Overall responsibility for management of the City’s finances rests with the Finance Director/Controller who also serves as the City Treasurer.

The Finance Department sets financial management standards and then monitors performance to ensure that these standards are met and that Council adopted budgets are adhered to. The Finance Department consists of six divisions:

Administration

Accounting

Budget & Management Studies

Business License and Tax

Graphics & Reproduction Services (Central Printing)

Purchasing

Administration Division

The Administration Division is responsible for managing a variety of administrative operations and services to support the Department’s objectives, including fiscal coordination and financial policy development. The division is responsible for administering departmental policies and procedures, developing and implementing programs and services to meet the Department’s business needs, and serving as liaison to other City departments, other agencies and to facilitate problem resolution.

Accounting Division

The Financial Accounting Division is responsible for timely and accurate recording and reporting of financial results to the Mayor, the Council, internal City customers, other government agencies, as well as to the general public. The Division ensures that accounting transactions are in conformity with GAAP; evaluates municipal accounting issues; determines if disbursements legally comply with the adopted budget and develops pertinent data for the preparation of the Comprehensive Annual Financial Report (CAFR).

The Division prepares specialized financial analysis for the City Council, Administration and all other Departments; produces reports for Federal/State/Local and other regulatory agencies, auditors, private sector financial entities and the citizenry; handles coordination of the accounting for Federal and/or State funded grants/projects; and administers the City’s cash management/investment functions as well as debt portfolio – treasury functions.

The Accounting Division ensures the financial integrity of the City by providing high-quality, cost-effective financial support services to its internal and external customers. In addition to financial reporting and grant coordination, the Division also processes payroll and accounts payable, services and collects housing loan payments and other amounts due the City. This division also assists in developing programs to promote more efficient use of resources, cost savings, and revenue enhancement opportunities.

Business License and Tax

The City of Fresno Business License and Tax Division collects tax revenue to fund city-wide services like street maintenance, police, fire, and other emergency services; assists new businesses in completing the steps necessary to begin successful operations; protects and serves the citizens of Fresno by regulating permits for various industries and occupations; and provides information on local businesses for consumers and potential customers. The Division is also responsible for the issuance, collection processing and recordation of all current and delinquent monies due for the City related to the following:

Business Licenses & Permits

Dog Licenses

Room Tax

Graphics and Reproduction Services (Central Printing)

The division provides in-house copying; mail and messenger services; and, printing and binding services for financial and other City documents.

Purchasing

The Purchasing Division provides prompt and effective procurement services to meet the needs of City departments, in accordance with the spirit and requirements of the City Charter and Municipal Code while affording equal access to all entities seeking to do business with the City of Fresno.

Budget and Management Studies Division

The Budget and Management Studies Division (BMSD) is responsible for the preparation of the City of Fresno’s annual budget. Working with the Mayor, City Council, City Manager, and the City’s many departments, the division provides the Mayor and Council a budget that is balanced and reflects the highest priorities of the City. The budget is the City’s annual spending plan which is proposed by the Mayor. Following public hearings, it is adopted by the Council with a majority vote. The Mayor has line item veto authority over the budget. The Council can override a Mayoral veto with a super majority of five out of seven votes. During the fiscal year, the budget may be amended by the Council on a majority vote. The Mayor once again has veto authority; however, the Council retains override authority.

The BMSD also maintains the City’s Master Fee Schedule. This Schedule includes all fees charged by the City for various services.

The Budget and Management Studies Division provides administrative and decision support to all City departments in the areas of budget preparation and administration; capital improvement program administration; internal, financial, operational, and management audits/analyses; and special research projects. The division is also responsible for developing and conducting operational audits of City departments and programs to promote more efficient use of City resources, cost savings, and revenue enhancement opportunities.